Note:

IRS employees, the taxpayer, and the people invited to participate by the IRS or the taxpayer mustn’t voluntarily disclose information about any communication made during the FTS session, except as provided by statute.

During the FTS AO prepares the FTS Session Agenda and the FTS Session Report and provides both parties with copies.

The FTS Agenda guides the communication in the FTS session, sets the order of issue discussion, and poses questions to clarify the issues.

The FTS Report includes a list of all issues approved for the FTS program, a description of the issues, the amounts in dispute, conference dates, a plan of action for the FTS session and other information useful to the process as determined by the parties and the FTS AO.